Due Dates
- Returns
- April 15 Extended to May 17
- Extension
- October 15
Tax Types
Individual Income TaxYour residence is your permanent home:
- This is the dwelling you use as a home whether you own it or if you may someday leave.
- It is a place where you remain when you are not elsewhere for work or other temporary purposes.
- You don’t change residency when you are away from home for a prolonged period.
- You only change residency when you leave your home and don’t intend to return, but instead, establish a new home elsewhere.
For more information on determining Montana residency, see the Montana Residency Guide.
Montana Resident
You are a Montana resident if you have a permanent home in Montana.
You do not lose your Montana residency if you are temporarily living in another state and intending to return to Montana.
You lose your Montana residency if you establish a permanent home outside of Montana with no intention of returning.
If you establish Montana residency for any purpose, you are a Montana resident as far as taxes are concerned, unless there is a specific exception in Montana law.
Part-year Resident
You are a part-year resident if you moved to or from Montana during the tax year with the intention of establishing a permanent residence in your new state.
Nonresident
You are a nonresident if you do not have a permanent home in Montana at any time throughout the tax year.
